https://www.taxtmi.com/caselaws?id=757680 Bail in CGST prosecution alleging fraudulent input tax credit through non-existent suppliers and invoices without supply of goods was held to depend on a case-specific assessment of the gravity of the accusation, the maximum sentence of five years, the stage of trial, and the need to secure the accused's attendance. The HC noted that trial had not commenced, the relevant material was already in departmental custody, and no prejudice to the proceedings from release was shown. On those facts, continued pre-trial detention was not justified and the applicant was entitled to bail. en-us Fri, 02 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 00:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757680 Bail in CGST prosecution alleging fraudulent input tax credit through non-existent suppliers and invoices without supply of goods was held to depend on a case-specific assessment of the gravity of the accusation, the maximum sentence of five years, the stage of trial, and the need to secure the accused's attendance. The HC noted that trial had not commenced, the relevant material was already in departmental custody, and no prejudice to the proceedings from release was shown. On those facts, continued pre-trial detention was not justified and the applicant was entitled to bail. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757680